UK Property 20 - Total rents and other income from property

If you own UK land or property which produces rents or other receipts we treat you as operating a property rental business, whether you have one or several properties.

Enter the total income from your property rental business excluding any UK furnished holiday lettings profit. Income includes receipts in cash or in kind.

Include rental income from:

• a tenancy
• leasing or licensing agreements over your land or property
• furnished, unfurnished, commercial and domestic accommodation (including amounts you receive for the furniture), excepts where you run a guest house or bed and breakfast
• any land
• coronavirus support scheme payments

Coronavirus support scheme payments are taxable and include payments from the Coronavirus Job Retention Scheme (CJRS), any other applicable HMRC coronavirus support scheme and payments you were entitled to receive from local authorities or devolved administrators.

If you received coronavirus support scheme payments, include the amount you received in this box (subject to further guidance below).

If you have received an assessment issued by an officer of HMRC in respect of a coronavirus support payment incorrectly claimed only include in this box the amount you retained.

Do not include in this box the amount of any sum that has been assessed which results in the repayment of coronavirus support scheme payments that you were not entitled to.

Do not include CJRS payments received as an employee whilst furloughed.

If you received a CJRS or any other applicable HMRC coronavirus support scheme payment that you were not entitled to and you have not voluntarily paid it back to HMRC or you have not received an assessment issued by an officer of HMRC in respect of the incorrectly claimed payment, answer the question 'Did you incorrectly claim an amount of a coronavirus support payment?' on page 2 of 'Tailor your return',.

Receipts other than rent are also taxable, for example:

• rent charges and ground rents
• income from the grant of sporting rights
• income from letting others tip waste on your land
• receipts from a film crew who pay to film on your land
• income for the use of a caravan or houseboat at a fixed location
• way leaves if the land to which the way leave relates is used in your property rental business
• local authority grants towards the cost of repairs

If your property income is up to £1,000 read the help on the 'Tailor your return' section for 'Did you receive income from UK land and/or property?' specifically the 'Property income allowance' section.

If you let your property furnished, any sums the tenant pays you for the use of furniture should be included here. Exclude premiums for the grant of a lease and reverse premiums, these go in 'Premiums for the grant of a lease' and 'Reverse premiums and inducements' fields. If tax, to be entered in the 'Tax taken off total rents and other income from property' field, has been taken off any of your rental income, make sure the figure entered here is the amount before tax was deducted.

Do not include Real Estate Investment Trust or Property Authorised Investment Funds dividends or distributions or both here.

For more information on how to work out your rental income, go to Income Tax when you let property: work out your rental income.